Seems to me like there could be unintended consequences to the changes for corporations and pass-through entities. Sounds like multi-nationals would be incentiv

Seems to me like there could be unintended consequences to the changes for corporations and pass-through entities. Sounds like multi-nationals would be incentivized to move elsewhere so they are no longer seen as a US company and don't take the 10% tax hit, assuming they pay any tax at all even at present. Likewise for pass-through entities, if they want to be taxed at the lower rate, chances are they going to find a way to do that, regardless of the new formula.